Progress of foreign trade taxes in Azerbaijan and it's impacts on the economy

ABSTRACTEven that in our days the foreign trade taxes are lost their importancein the developed countries, still constitute an important source of income inthe countries that are still developing. The taxes have different aimsexcluding the aim of providing income.One of these aims is the correction of the balance of the foreignpayments. With the taxes imposed from the foreign trade there is interfered inthe economy and is requested the correction of the balance of the payments.Another aim is to protect and enterprise the domestic production. This aim itmay be to protect the domestic manufacturers within the economy from theforeign competition and to prevent that the free competition to demolish thedomestic manufacturers within the country by imposing quotas and tariffs tothe import.The aim of this work is firstly after analyzing in general the aims of theforeign trade to evaluate the effects of the foreign trade taxes upon theeconomy in Azerbaijan.After the dissolution of the Soviets, the Azerbaijan that gained itsindependency has going in collaboration with international enterprises withaim of developing the standard of economy and civilization as the othercountries did. Pertaining to this respect may agreements and works havebeen entered with many international enterprises. As an example to that, thewill of the Azerbaijan to become today a member of DTO may be showed.In the stage of the economic development of the Azerbaijan reachednowadays, it may be under drawn due to next term of at least three basicaddresses of the foreign trade and economy politicProviding the suitable conditions due to the directing the export-product of Azerbaijan to foreign markets and to promote the exportProviding the necessary level of protection for the national-economy due to the tearing effect of the foreign competition and also creatingthe suitable economical investments due to the receding the foreign capitalwith the condition that the rates of the custom taxes imposed from the importto be changedLastly determine the international and regional privileges related to theinternational trade and economical relations.Due to reach to these aims and improve the standard of the prosperitythere were made changes in the regulations of custom and system ofcustom. Taking in consideration the experiences gained and the applicationsfrom the world it is inevitable to establish the lawful and bonding regulations.